Since the release of the Statement 34 Implementation Guide in April 2000 (GQA34), many governments have completed implementation of the new reporting model and many more have started the implementation process. As a result, a substantial number of questions have been raised that were not addressed in the first Guide. This Guide (GQA34B) answers additional Statement 34 questions and includes implementation questions and answers on the other model-related pronouncements, including Statements 33, 35, 36, 37, and 38, and Interpretation 6.